2023-08-01T09:33:53-05:00 2021-06-30 621199757 LBMC PC 605 CHESTNUT STREET SUITE 1100 CHATTANOOGA TN 37450 990 2020-07-01 620840156 CHATTANOOGA CHRISTIAN SCHOOL INC CHAT 4232656411 3354 CHARGER DRIVE CHATTANOOGA TN 37409 DR MARNI HALVORSON INTERIM PRESIDENT 4232656411 2023-08-01 1 DR MARNI HALVORSON 999009999 ALAN KING CPA P00976444 4237566585 2023-08-01 2 AAL1 IAL1 2020 2023-04-26 12:10:37Z X DR MARNI HALVORSON 3354 CHARGER DRIVE CHATTANOOGA TN 37409 31704511 0 X CCSK12.COM X 1972 TN TO PROVIDE CHRISTIAN EDUCATION FOR CHILDREN IN THE CHATTANOOGA, TN AREA. 11 11 369 900 0 0 2323135 8336288 17234209 18666950 45272 1775178 0 0 19602616 28778416 1502188 2021645 0 0 10289666 11176171 0 0 367314 6275633 6975072 18067487 20172888 1535129 8605528 32932010 39588264 4195433 2419282 28736577 37168982 X TO PREPARE STUDENTS TO LEAD AND SERVE WITH DISTINCTION WHILE REPRESENTING CHRIST AND HIS KINGDOM IN ALL AREAS OF HOME, CHURCH, SOCIETY AND CULTURE. 0 0 9924257 1467641 12761765 UPPER SCHOOL 4490879 554004 4817301 LOWER SCHOOL 952719 230156 ATHLETICS 1900261 857728 AUXILLARY PROGRAMS & OTHER INCOME RELATED TO PROGRAM SERVICES 1900261 857728 17268116 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 37 0 1 369 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CARLA DEAN 4232656411 3354 CHARGER DRIVE CHATTANOOGA TN 37409 LAINI HUFFINE DIRECTOR 1.00 X 0 0 30502 TYLER SIIRA CHAIRMAN 1.00 X X 0 0 6174 CHRIS HORNE SECRETARY 1.00 X X 0 0 0 RALPH MONTGOMERY DIRECTOR 1.00 X 0 0 0 THADDEUS DAVIS DIRECTOR 1.00 X 0 0 0 RACHEL SHIELDS DIRECTOR 1.00 X 0 0 0 CRAIG BAKER DIRECTOR 1.00 X 0 0 0 MARNI HALVORSON VICE CHAIR 1.00 X 0 0 0 GARY NOLAND JR DIRECTOR 1.00 X 0 0 0 FORREST SIMMONS TREASURER 1.00 X X 0 0 0 FRED WEICHMANN DIRECTOR 1.00 X 0 0 0 CHAD M DIRKSE PRESIDENT 40.00 X 173322 0 16803 JOHN STROUD VP OF ADVANCEMENT 40.00 X 124373 0 7462 SHONDA CAINES DIRECTOR OF EXCEPTIONAL ED 40.00 X 109271 0 0 406966 0 60941 3 0 1 0 0 5066814 3269474 8336288 TUITION AND FEES 611600 17579065 17579065 AUXILIARY PROGRAMS 611710 850265 850265 ATHLETIC PROGRAM REVENUE 611710 230156 230156 7464 7464 18666950 181619 181619 4519654 2926095 1593559 1593559 1593559 28778416 18666950 0 1775178 2021645 2021645 173322 173322 8548434 7252899 1139551 155984 689720 452474 230006 7240 1102112 840550 261562 662583 549146 113437 13637 13637 38979 38979 1492490 152814 1339676 21623 21623 666235 422501 243734 342816 323058 19758 14013 14013 1191088 1149932 41156 138237 138237 REPAIRS AND MAINTENANCE 956073 900971 55102 STIPENDS 675607 613482 62125 SUPPLIES 669787 642910 26877 COMPUTER SUPPLIES 155073 92293 62780 599414 1853441 -1436494 182467 20172888 17268116 2537458 367314 2196383 2165655 567267 631937 1046560 1961786 556709 3671923 76471 103817 35422386 12225170 21435226 23197216 7053394 7855930 32932010 39588264 1443141 1489011 214524 544208 175000 175000 2254436 140651 108332 70412 4195433 2419282 X 21433708 28590074 7302869 8578908 28736577 37168982 32932010 39588264 8605528 -173123 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7155928 6814 1601303 270237 8493808 7328018 6392 91755 270237 7155928 6965012 4391 360256 1641 7328018 6643438 4776 678436 361641 6965012 5918068 1566 1102890 379086 6643438 0 0 1555187 1555187 21842057 7496620 14345437 6095604 2963739 3131865 5929538 1764811 4164727 23197216 CAPITAL LEASE OBLIGATION 70412 70412 26583648 -173123 -173123 26756771 2021645 2021645 28778416 18151243 0 18151243 2021645 2021645 20172888 PART V, LINE 4: ENDOWMENTS ARE RESTRICTED FOR SCHOLARSHIPS, CAPITAL IMPROVEMENTS AND SPECIFIC EDUCATION INITIATIVES. PART XI, LINE 4B - OTHER ADJUSTMENTS: 990 RECLASSIFICATION FOR TUITION ASSISTANCE 2,021,645. PART XII, LINE 4B - OTHER ADJUSTMENTS: 990 RECLASSIFICATION FOR TUITION ASSISTANCE 2,021,645. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PUBLICIZED THROUGH SCHOOL BROCHURES AND VARIOUS OTHER ADVERTISING MEDIA 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 551048 0 0 0 0 0 0 551048 0 551048 0 0 0 1 1 0 PART III ACCOUNTING METHOD: FORM 990, PART IV, LINE 14B: FORMS 8621 AND 8938 ARE PREPARED USING AN ESTIMATE OF THE TOTAL VALUE OF FOREIGN ASSETS BASED ON THE ENTIRE VALUE OF THE PARTNERSHIP INVESTMENT PER THE K-1. 1 TUITION ASSISTANCE TO STUDENTS ATTENDING CHATTANOOGA CHRISTIAN SCHOOL 463 2021645 FAIR VALUE OF TUITION REDUCTION IN TUITION FOR FAMILIES AND INDIVIDUALS X X X X X 0 0 0 0 0 0 0 0 0 CHAD M DIRKSE PRESIDENT 173322 0 0 0 0 0 2712 0 14091 0 190125 0 0 0 SCHEDULE J, PART II CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES USING INDEPENDENT COMPENSATION CONSULTANTS, WRITTEN EMPLOYMENT CONTRACTS AND COMPENSATION SURVEYS. HAMICO INC PRIVATE FOUNDATION OWNED BY FORMER DIRECTOR COMPLETION OF CAPITAL CAMPAIGN X 225000 175000 0 1 1 175000 FORM 990, PART I, LINE 8 REVENUE LESS EXPENSES OF $8,605,528 ON FORM 990, LINE 19 WAS PREDOMINANTLY DRIVEN BY NON-PROGRAM-SERVICE REVENUE OF $8,336,288 ON PART VIII, LINE 1H, WHICH MANAGEMENT BELIEVES IS NON-OPERATING AND NON-RECURRING IN NATURE. BOX B, AMENDED RETURN THE TAXPAYER IS AMENDING ITS 2020 TAX RETURN TO REPORT A NOL CARRYFORWARD ON ITS FORM 990-T, GENERATED BY THE AMENDED FORM 990-T THAT IT FILED FOR THE 2019 TAX YEAR. THERE IS ALSO ADDITIONAL UBTI RELATING TO THIS TAX YEAR THAT WAS NOT ORIGINALLY REPORTED ON THE FORM 990-T, SO THE TAXPAYER IS AMENDING THE RETURN TO INCLUDE THIS UBTI. THE TAXPAYER IS ALSO AMENDING THE FORM 990 TO PROPERLY REPORT ITS FOREIGN INVESTMENT ON FORM 990, SCHEDULE F. FORM 990, PART VI, SECTION B, LINE 11B PRESENTATION BY THE FINANCE COMMITTEE TO BOARD OF TRUSTEES FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PERIODICALLY REVIEWED AT BOARD MEETINGS. IN ACCORDANCE WITH BOARD GOVERNANCE POLICIES, IF THE POTENTIAL OF CONFLICT OF INTEREST EXISTS, A TRUSTEE WILL IMMEDIATELY BRING THE POTENTIAL OF CONFLICT TO THE BOARD CHAIR AND RECUSE HIMSELF OR HERSELF FROM DISCUSSION AND/OR DECISION MAKING IN THE POTENTIAL AREA OF CONFLICT OF INTEREST. BOARD MEMBERS MUST SIGN THE CONFLICT OF INTEREST AGREEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES USING INDEPENDENT COMPENSATION CONSULTANTS, WRITTEN EMPLOYMENT CONTRACTS AND COMPENSATION SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE AND POSTED ON GUIDESTAR. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR REGARDING OVERSIGHT OF THE AUDIT NOR THE SELECTION OF AN INDEPENDENT AUDITOR.